<!doctype html>

<style>
	td {
		border: 1px solid pink;
		width: 100px;
	}
	table {
		border: 1px solid #ccf;	
	}
	div {
		margin: 30px;	
	}
</style>

<div>
	<table>
		<tr>
			<td>
				<table>
					<tr height="100">
						<td>top long text top long text top long text</td>
					</tr>
					<tr >
						<td>bottom</td>
					</tr>
				</table>
			</td>
			<td>
				<table>
					<tr height="100">
						<td valign="top">top</td>
					</tr>
					<tr>
						<td valign="bottom">bottom</td>
					</tr>
				</table>
			</td>
		</tr>
	</table>
</div>	
<div>
	<table>
		<tr valign="top">
			<td style="border-right: 1px solid #777;">top</td>
			<td>top very long text top very long text</td>	
		</tr>
		<tr valign="bottom">
			<td style="border-right: 1px solid #777;">bottom</td>
			<td>bottom</td>
		</tr>
	</table>
</div>